"Absolutely," Spoelstra said. "There is no doubt about it. Anytime you have an MVP candidate like [Howard] and then personnel that fits, you're a contender."

If the NBA is all about matchups, the Heat should be signicantly more concerned about the Magic than any other potential Eastern Conference playoff opponent.

With the possible exception of the Bulls.

That's why, as the Magic prepares for a home game against the Bulls on Monday, the Heat have a vested interest in seeing the Magic chip away at the Bulls' shaky top-seed status.

Far better to face, say, the Bucks or Knicks and then the Hawks or Sixers in the first two rounds than, for instance, the proud Celtics, followed by the dangerous Magic.

That latter scenario, by the way, is how things could flow if the playoffs started Monday.

You might not be all that afraid of the Celtics after how quickly the Heat dispatched them in last year's playoffs, but even now, a year older, Doc Rivers' team still has that "championship DNA."

Follow that up with a second-round matchup against the Magic that could easily go the distance, and that would be no way for the Heat to head into an expected return date with the Bulls.

What's that? You don't see any reason for the Heat to fear the Magic in a seven-game series?

Well, have you seen the way the Heat has been getting pushed around under the boards lately?

Have you seen the recent troubles Chris Bosh has had on the glass?

Did you see Howard (18 points, 11 rebounds) toss Shane Battier to the floor with one hand?

Howard, like few others, has the potential to take over any series. Even against the Heat.

Orlando's latest Superman averaged 18.8 rebounds against the Heat this year. In the two Orlando wins over the Heat, Howard's output was remarkably consistent: 49 points and 49 rebounds.

"They're a contender every year that he is there, and they have proven it," Spoelstra said of Howard. "Even through all this, they have the fifth-best record in the league. They found a way to be effective and play through all that noise."

The Heat tried to throw Dexter Pittman, among others, at Howard on Sunday in an effort to throw him off his game.

Pittman didn't offer much. Howard went baseline on him twice in a span of a few trips in the second quarter, and that was pretty much it for the Big Dex experiment.

Similarly, Howard, even on an off night (7 of 17 shooting) spun past Joel Anthony and hit a jump hook over him in quick succession in the third.

I'm not suggesting the Heat should be desperate for Chris Kaman to fall into their laps, but it wouldn't hurt to have another proven big man to use against Howard.

He's that formidable in the middle.

He's that much of a game-changer now that he's put down roots — temporarily, at least — in Orlando.

And he's the biggest of many reasons the Heat should do everything they can to grab the No. 1 seed.